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HSN Code and GST Rate for Medicines and Pharmaceuticals

Medicine HSN Code - GST Rate for Pharmaceuticals - IndiaFilings

HSN Code and GST Rate for Medicines and Pharmaceuticals

In this article, we look at the HSN Code and GST Rate for Medicines and Pharmaceuticals in India. Pharmaceutical products and medicines are classified under chapter 30 of the HSN code. Read the detailed analysis of the GST rate for medicines.

HSN Code

HSN Code Description Import Policy Policy Conditions GST Rate in Percentage
3001 GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO- THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED Import under this heading are subject to Wildlife (Protection) Act, 1972 (as amended from time to time) and CITES.
3001 20 Extracts of glands or other organs or of their secretions:
3001 20 10 Liquid extracts of liver Free 12
3001 20 20 Liver extracts, dry Free 12
3001 20 30 Snake Venom Free 12
3001 20 90 Other Free 12
3001 90 Other:
3001 90 10 Of human origin Free 12
Other:
3001 90 91 Heparin and its salts Free 12
3001 90 99 Other Free 12
3002

HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA AND OTHER BLOOD FRACTIONS AND MODIFIED IMMUNOLOGICAL PRODUCTS, WHETHER OR NOT MODIFIED OR OBTAINED BY

MEANS OF BIOTECHNOLOGICAL PROCESSES; VACCINES, TOXINS, CULTURES OF MICRO-ORGANISMS (EXCLUDING YEASTS) AND SIMILAR PRODUCTS

3002 10 Antisera and other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:
3002 11
3002 11 00 Malaria diagnostic test kits Free
3002 12 Antisera and other blood fractions:
3002 12 10 For diphtheria Free
3002 12 20 For tetanus Free
3002 12 30 For rabies Free
3002 12 40 For snake venom Free
3002 12 90 Other Free
3002 13 Immunological products, unmixed, not put up in measured doses or in forms or packing’s for retail sale:
3002 13 10 Immunological products, unmixed, not put up in measured doses or in forms or packing’s for retail sale Free
3002 14 Immunological products, mixed, not put up in measured doses or in forms or packing’s for retail sale:
3002 14 10 Immunological products, mixed, not put up in measured doses or in forms or packing’s for retail sale Free
3002 15
3002 15 00 Immunological products, put up in measured doses or in forms or packing’s for retail sale Free
3002 19
3002 19 00 Other Free
3002 20 Vaccines for human medicine:
Single Vaccines:
3002 20 11 For cholera and typhoid Free
3002 20 12 For hepatitis Free
3002 20 13 For tetanus Free
3002 20 14 For polio Free
3002 20 15 For tuberculosis Free
3002 20 16 For rabies Free
3002 20 17 For Japanese encephalitis Free
3002 20 18 For whopping cough (pertussis) Free
3002 20 19 Other Free
Mixed vaccines:
3002 20 21 For diphtheria, pertussis and tetanus (DPT) Free
3002 20 22 For diphtheria and tetanus (DT) Free
3002 20 23 For measles, mumps, and rubella (MMR) Free
3002 20 24 For typhoid-paratyphoid (TAB) or typhoid- paratyphoid-cholera (TABC) Free
3002 20 29 Other Free
3002 30 00 Vaccines for veterinary medicine Free
3002 90 Other:
3002 90 10 Human blood Free Import will be subject to Policy Condition 1 to the Chapter.
3002 90 20 Animal blood prepared for therapeutic, prophylactic or diagnostic uses Free
3002 90 30 Cultures of micro-organisms (excluding yeast) Free
3002 90 40 Toxins Free
3002 90 90 Other Free
3003 MEDICAMENTS(EXCLUDING GOODS OF HEADING 3002,3005 OR 3006) CONSISTING OF TWO OR MORE CONSTITUENTS WHICH HAVE BEEN MIXED TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE
3003 10 00 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives Free Imports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act. 12
3003 20 00 Other, containing antibiotics Free 12
Other, containing hormones or other products of heading 2937:
3003 31 00 Containing insulin Free 12
3003 39 00 Other Free 12
Other, containing alkaloids or derivatives thereof:
3003 41
3003 41 00 Containing ephedrine or its salts Free 12
3003 42
3003 42 00 Containing pseudoephedrine (INN) or its salts Free 12
3003 43
3003 43 00 Containing norephedrine or its salts Free 12
3003 49
3003 49 00 Other Free 12
3003 60
3003 60 00 Other, containing active antimalarial principles described in Sub-heading Note 2 to this Chapter Free 12
3003 90 Other:
Ayurvedic, Unani, Siddha, Homoeopathic or bio- chemic systems medicaments:
3003 90 11 Of Ayurvedic System Free 12
3003 90 12 Of Unani systems Free 12
3003 90 13 Of Siddha system Free 12
3003 90 14 Of Homoeopathic System Free 12
3003 90 15 Of Bio-chemic system Free 12
Menthol crystals and Milk of Magnesia:
3003 90 21 Menthol crystals Free 12
3003 90 22 Milk of Magnesia Free 12
Bovine Albumin and drugs of animal origin, Merbromine National Formulary XII (Mercurochrome), Calcium Sennoside, Anaesthetic agents used in human or veterinary medicine or surgery, Aluminium hydroxide gel:
3003 90 31 Bovine Albumin and drugs of animal origin Free 12
3003 90 32 Merbromine National Formulary XII (mercurochrome) Free 12
3003 90 33 Calcium Sennoside Free 12
3003 90 34 Anaesthetic agents used in human or veterinary medicine or surgery Free 12
3003 90 35 Aluminium hydroxide gel Free 12
3003 90 36 Ketamine Free 12
3003 90 90 Other Free 12
3004 MEDICAMENTS(EXCLUDING GOODS OF
HEADING 3002, 3005 OR 3006) CONSISTING OF MIXED OR UNMIXED PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES, PUT UP IN MEASURED DOSES (INCLUDING THOSE IN THE FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR IN FORMS OR PACKINGS FOR RETAIL SALE
3004 10 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:
3004 10 10 Penicillins Free Imports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act. 12
3004 10 20 Ampicillin Free 12
3004 10 30 Amoxycillin Free 12
3004 10 40 Becampicillin Free 12
3004 10 50 Cloxacillin Free 12
3004 10 60 Ampicillin and Cloxacillin combinations Free 12
3004 10 70 Streptomycin Free 12
3004 10 90 Other Free 12
3004 20 Other, containing antibiotics:
Cephalosporins and their derivatives:
3004 20 11 Cefazolin Free 12
3004 20 12 Cephalexin Free 12
3004 20 13 Ciprofloxacin Free 12
3004 20 14 Cefoxitin Free 12
3004 20 19 Other Free 12
3004 20 20 Sulfonamides and Cotrimoxazole Free 12
Fluoroquinolones:
3004 20 31 Norfloxacin Free 12
3004 20 32 Nalidixic acid Free 12
3004 20 33 Ciprofloxacin Free 12
3004 20 34 Ofloxacin Free 12
3004 20 39 Other Free 12
Tetracyclines:
3004 20 41 Chlortetracycline Free 12
3004 20 42 Oxytetracycline Free 12
3004 20 49 Other Free 12
3004 20 50 Chloramphenicol Free 12
Macrolide:
3004 20 61 Erythromycin Free 12
3004 20 62 Roxithromycin Free 12
3004 20 63 Clarithromycin Free 12
3004 20 64 Azithromycin Free 12
3004 20 69 Other Free 12
3004 20 70 Cefadroxil Free 12
Other:
3004 20 91 Isoniazid Free 12
3004 20 92 Rifampicin Free Imports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act. 12
3004 20 93 Pyrazinamide Free 12
3004 20 94 Ethambutol Free 12
3004 20 95 Clindamycin Free 12
3004 20 96 Vancomycin Free 12
3004 20 97 Polymyxin B and Colistin Free 12
3004 20 99 Other Free 12
Other, containing hormones and other products of heading 2937:
3004 31 Containing insulin: Free
3004 31 10 Insulin injection Free 12
3004 31 90 Other Free 12
3004 32 00 Containing corticosteroid hormones, their derivatives or structural analogues Free 12
3004 39 Other:
Pituitary hormones; Prednisolone; Dexamethasone; Danazol; Other progestogen and oestogen group hormones:
3004 39 11 Pituitary hormones Free 12
3004 39 12 Prednisolone Free 12
3004 39 13 Dexamethasone Free 12
3004 39 14 Danazol Free 12
3004 39 19 Other progestogen and oestogen group hormones Free 12
Gonadotrophins and luteinising hormone:
3004 39 21 Gonadotrophins Free 12
3004 39 22 Luteinising hormone Free 12
3004 39 90 Other Free 12
3004 40 Other, containing alkaloids or derivatives thereof:
3004 41
3004 41 00 Containing ephedrine or its salts Free 12
3004 42
3004 42 00 Containing pseudoephedrine (INN) or its salts Free 12
3004 43 12
3004 43 00 Containing norephedrine or its salts Free
3004 49 Other:
3004 49 10 Atropine and salts thereof Free 12
3004 49 20 Caffeine and salts thereof Free 12
3004 49 30 Codeine and derivatives, with or without ephedrine hydrochloride Free
3004 49 40 Ergot preparations, ergotamine and salts thereof Free 12
3004 49 50 Papaverine hydrochloride Free 12
3004 49 60 Bromohexin and salbutamol Free 12
3004 49 70 Theophylline and salts thereof Free 12
3004 49 90 Other Free 12
3004 50 Other, containing vitamins or other products of heading 2936:”;
3004 50 10 Haematinic and Erythropoietin preparations Free 12
3004 50 20 Preparations of minerals and their supplements Free 12
Preparations of vitamins:
3004 50 31 Of Vitamin A Free 12
3004 50 32 Of Vitamin B1 and B2 and their salts thereof Free 12
3004 50 33 Of Vitamin B9 Free 12
3004 50 34 Of Vitamin B12 Free 12
3004 50 35 Of Vitamin C Free 12
3004 50 36 Of Vitamin D Free 12
3004 50 37 Of Vitamin E Free 12
3004 50 39 Other Free 12
3004 50 90 Other Free 12
3004 60
3004 60 00 Other, containing active antimalarial principles described in Sub-heading Note 2 to this Chapter Free 12
3004 90 Other:
Ayurvedic, Unani, Homoeopathic, Siddha or Bio- chemic systems medicaments, put up for retail sale:
3004 90 11 Of Ayurvedic System Free 12
3004 90 12 Of Unani systems Free 12
3004 90 13 Of Siddha system Free 12
3004 90 14 Of Homoeopathic System Free 12
3004 90 15 Of Bio-chemic system Free 12
Anthelmintics drugs; Antiamoebic and other Antiprotozal drugs; Antifungal drugs:
3004 90 21 Anthelmintics and preparations thereof Free 12
3004 90 22 Metronidazole Free 12
3004 90 23 Tinidazole Free 12
3004 90 24 Secnidazole Free 12
3004 90 25 Diloxamide Furoate Free 12
3004 90 26 Sodium Stibogluconate Free 12
3004 90 27 Pentamidine Free 12
3004 90 29 Other Free 12
Antihistaminics drugs; Antacids preparations;
Antiulcer drugs; Antiemetics and other Gastrointestinal drugs:
3004 90 31 Promethazine, Chlorphenimiramine, Astemizole and Ceteirizine Free 12
3004 90 32 Sodium bicarbonate, Magnesium hydroxide (Milk of Magnesia), Magnesium carbonate, Magnesium trisilicate, Aluminium hydroxide gel, Magaldarate and combinations thereof Free 12
3004 90 33 Cimetidine, Rantidine, Nizatidine and Roxatidine Free 12
3004 90 34 Omeprazole and Lansoprazole Free 12
3004 90 35 Dicyclomine, Metoclopramide and Dexamethasone and Ondansetron Free 12
3004 90 36 Chenodiol and Ursodiol Free 12
3004 90 39 Other Free 12
Anticancer drugs:
3004 90 41 Cyclophosphamide Free 12
3004 90 42 Methotrexate, 5-fluorouracil(5-FU) and Ftorafur Free 12
3004 90 43 Bincristine and Vinblastine Free 12
3004 90 44 Paclitaxel and Docetaxel Free 12
3004 90 45 Etoposide Free 12
3004 90 46 Actinomycin D-Dactinomycin and Doxorubicin Free 12
3004 90 47 L-Asparaginase, Cisplatin and Carboplatin Free 12
3004 90 48 Tamoxifen Free 12
3004 90 49 Other Free 12
Antitubercular drugs; Antileprotic drugs; Antimalarial drugs:
3004 90 51 Isoniazid Free 12
3004 90 52 Rifampicin Free Imports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act. 12
3004 90 53 Pyrazimamide and Ethambutol Free 12
3004 90 54 Streptomycin Free 12
3004 90 55 Dapsone(DDS), Acedapsone (DADDS), Solopsone and Clofazimine Free 12
3004 90 56 Chloroquine, Amodiaquine, Mefloquine, Quinine, Chloroguamamide, Pyrimethamine Free 12
3004 90 57 Other Antitubercular drugs Free 12
3004 90 58 Other Antileprotic drugs Free 12
3004 90 59 Other Antimalarial drugs Free 12
Nonsteroidal antiinflammatory, analgesics and antipyratic drugs:
3004 90 61 Analgin with or without other compounds such as paracetamol Free 12
3004 90 62 Acetyl salicylic acid (Aspirin) and formulations thereof Free 12
3004 90 63 Ibuprofen with or without paracetamol or other compunds Free 12
3004 90 64 Oxyphen butazone, Phenyl butazone and formulations thereof Free 12
3004 90 65 Indomethacin Free 12
3004 90 66 Mephenamic acid, dactofenac sodium, Piroxicam, Tenoxicam and Meloxicam Free 12
3004 90 67 Ketorolac, Nimesulide, Mabumetone and Nefopam Free 12
3004 90 69 Other Free 12
Antihepertensive drugs:
3004 90 71 Captopril, Enalapril, Lisimopril, Perimdopril and Ramipril Free 12
3004 90 72 Verapamil, Nifedipine, Amlodipine and Lacidipine Free 12
3004 90 73 Losartam Free 12
3004 90 74 Propranolol, Metoprolol, Atenolol and Labetalol Free 12
3004 90 75 Prazosin, Terazosin, Phentolamine and Phenoxybenzamime Free 12
3004 90 76 Clonidine, Methyldopa Free 12
3004 90 77 Hydralazine, Minoxidil and Diazoxide Free 12
3004 90 79 Other Free 12
Antiepiliptic drugs; Sulfa drugs not elsewhere specified or included, Preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; Oral rehydration salts; Antibacterial formulations not elsewhere specified or included, Sedatives and Tranquilizers:
3004 90 81 Phenobarbitone, Memphobarbitone, Primidone, Phenytoin, Carbamazepine, Ethosuximide, Valporic acid (Sodium valporate), Diazepam, Lamotrigine, Gabapentin, Bigabatrin, Phenacemide, Trimethadione and Acetazolamide Free 12
3004 90 82 Other Antiepileptic drugs Free 12
3004 90 83 Sulpha drugs not elsewhere specified or included Free 12
3004 90 84 Preparations of Enzymes Free 12
3004 90 85 Veterinary medicinal preparations, not for human use, not elsewhere specified or included Free 12
3004 90 86 Oral rehydration salts Free 12
3004 90 87 Antibacterial formulations, not elsewhere specified or included Free 12
3004 90 88 Sedatives Free 12
3004 90 89 Tranquilizers Free 12
Other:
3004 90 91 Salbutamol, Terbutaline, Ephedrine, Salmeterol and Methyl xanthimes Free 12
3004 90 92 Plasma expanders Free 12
3004 90 93 Chloropheniramine Maleate, with or without other compounds (excluding steriods and alkaloids) Free 12
3004 90 94 Theophylline, Aminophylline and other Broncho dilators Free 12
3004 90 95 Carcino-chemotherapeutic drugs not elsewhere specified or included Free 12
3004 90 96 Ketamine Free 12
3004 90 99 Other Free 12
3005 WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS, POULTICES), IMPREGNATED OR COATED WITH PHARMACEUTICAL SUBSTANCES OR PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY PURPOSES
3005 10 Adhesive dressings and other articles having an adhesive layer:
3005 10 10 Adhesive guaze Free 12
3005 10 20 Adhesive tape Free 12
3005 10 90 Other Free 12
3005 90 Other:
3005 90 10 Cotton wool, medicated Free 12
3005 90 20 Poultice of Kaolin Free 12
3005 90 30 Lint, medicated Free 12
3005 90 40 Bandages Free 12
3005 90 50 Burn therapy dressing soaked in protective gel Free 12
3005 90 60 Micro pores surgical tapes Free 12
3005 90 70 Corn removers and callous removers Free 12
3005 90 90 Other Free 12
3006 PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER
3006 10 sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable: 12
3006 10 10 Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure Free 12
3006 10 20 sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable Free 12
3006 20 00 Blood grouping reagents Free
3006 30 00 Opacifying preprations for X-ray examinations; diagnostic reagents designed to be administered to the patient Free
3006 40 00 Dental cements and other dental fillings; bone reconstruction cements Free
3006 50 00 First-aid boxes and kits Free
3006 60 Chemical contraceptive preparations based on hormones, or on other products of heading 2937 or on spermicides: Free
3006 60 10 Based on hormones Free 0
3006 60 20 Based on other products of heading 2937 Free 0
3006 60 30 Based on spermicides Free 0
3006 70 00 Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments Free
Other:
3006 91 00 Appliances identifiable for ostomy use Free
3006 92 00 Waste Pharmaceuticals Restricted 12

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However, this chapter does not cover:

  • Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) other than nutritional preparations for intravenous administration (Section IV);
  • Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 2106 or 3824);
  • Plasters specially calcined or finely ground for use in dentistry (heading 2520);
  • Aqueous distillates or aqueous solutions of essential oil, suitable for medicinal uses (heading 3301);
  • Preparations  of  headings  3303  to  3307,  even  if  they  have  therapeutic  or prophylactic properties;
  • Soap or other products of heading 3401 containing added medicaments;
  • Preparations with a basis of plaster for use in dentistry (heading 3407); or
  • Blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).

For the purposes of heading 3002, the expression “immunological products” applies to peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony-stimulating factors (CSF).

For the purpose of headings 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated as unmixed products:

  • Unmixed products dissolved in water;
  • All goods of Chapter 28 or 29; and
  • Simple  vegetable  extracts  of  heading  1302,  merely  standardised  or dissolved in any solvent;

The following are to be treated as products which have been mixed:

  • Colloidal solutions and suspensions (other than colloidal sulphur);
  • Vegetable extracts obtained by the treatment of a mixture of vegetable materials; and
  • Salts and concentrates obtained by evaporating natural mineral waters.

Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule:

  • Sterile  surgical  catgut,  similar  sterile  suture  materials  (including  sterile absorbable surgical or dental yams) and sterile tissue adhesives for surgical wound closure;
  • Sterile laminaria and sterile laminaria tents;
  • Sterile absorbable surgical or dental haemostatics, sterile surgical or dental adhesion barriers, whether or not absorbable;
  • Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;
  • Blood-grouping reagents;
  • Dental cements and other dental fillings; bone reconstruction cements;
  • First-aid boxes and kits;
  • Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;
  • Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;
  • Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf-life; and
  • Appliances identifiable for ostomy use that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

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